RESST - Reimbursement of ICMS-ST - Tax Management - P12

CONTENT

01. OVERVIEW

 
Treatment available to meet CAT Ordinance No. 158 of December 28,2015 for Tax SPED EFD

CAT Ordinance No. 158 of December 28, 2015

Establishes discipline for the reimbursement of the tax withheld by passive subjection by substitution and provides related procedures.

The Coordinator of the Tax Administration, aiming to discipline the reimbursement of the tax withheld under the passive subjection regime provided for in Articles 269 and 270 of the ICMS Regulation, approved by Decree no. 45,490 of November 30,2000, as well as having related procedures, hereby requests the following ordinance:

Item 1 - The reimbursement of the tax withheld by passive subjection by substitution, in the cases provided for in paragraphs II to IV of Item 269, as well as the use of the credit provided for in Item 271, all from the ICMS Regulation, shall comply with the provisions of this Ordinance.

This ordinance comes into force on January 1st, 2016, but the old system of calculation that was established in the state of SP through the CAT Ordinance 17, from 1999, can be used to determine the period from January 1st, 2016 to December 31, 2016, being mandatory from January 1st, 20217, and done exclusively through EFD records.

The norm deals with the reimbursement of the ICMS withheld by tax substitution. The São Paulo tax rules provide reimbursement in the following situations:

Non-performed presumed taxable event;Outflow due to exemption or non-incidence; Outflow for taxpayer site in another State.
The reimbursement may be carried out alternatively as listed below:

Adjustment in the calculation of the ICMS;Tax reimbursement invoice;

Reimbursement request submitted to the State's Treasury Office, which will respond to the refusal or acceptance of the request. In the latter case, the procedure to be executed by the taxpayer for the said reimbursement.

ICMS/IPI EFD

When making an outflow operation of goods that guarantees the ICMS taxpayer the reimbursement of the tax withheld by tax substitution (hypotheses listed above), it must be presented in the document covering this operation, in additional information, and replicated in the record C176 of the ICMS/IPI EFD ancillary obligation the information relating to the last invoice of entry of these goods into the site, such as:

Tax document number and series;

Date of the last entry of the goods;

Tax document issuer code;

Unit value of goods;

Unit value of the basis of calculation of the tax paid by substitution;

Each item of the invoice that leads to the reimbursement of ICMS-ST shall generate a C170 record of the ICMS/IPI EFD, which will contain the unit values of the tax withheld by tax substitution and the portion of the proper operation of the substitute (sender of the goods).

The quantity of goods purchased in the last operation shall also be considered. If the last entry note is not sufficient to carry the quantity indicated on the outgoing invoice, the invoice immediately preceding is shall be used. It is necessary to generate a C176 record for each invoice that will be used for credit.

The information in records C195 and C197 must also be declared following the entry codes for this operation determined by the State legislation, in this case the entry code SP10090719.

For the use of the credit balance of ICMS/ST reimbursement, the amount should also be posted in Record 1200:

In field 04: Value calculated corresponding to the total reimbursement using the adjustment code SP099719, in field 02

In field 06: Credit used in the period using adjustment code SP099719, in field 02;

And, in Record E111, it will contain the same value using adjustment code SP029719.

To generate record 1200, use the routine FISA034 – Tax Credit Control

Credit of the acquisition operation

The São Paulo legislation also provides, in article 271 of RICMS-SP, the use of ICMS credit from the purchase operation of the goods, that will be made based on the values of the inflow operation indicated in the outgoing tax document of by the amount of the sale operation that generated the right to reimbursement of ICMS.

In practical terms, the taxpayer can credit himself the value of the operation when the purchase of the goods is made from a tax substitute.

These values should be indicated in the ICMS/IPI EFD in record C197 under the codes SP10090721, only for operations that have the right to credit.

ICMS Calculation

The amount of the tax to be paid will be included in the ICMS Registration Book, as well as in the record of BLOCK E of the ICMS IPI EFD in the field related to credit adjustments arising from the tax document in the same period when the outgoing invoices were issued, following the positioning indicated in the entry code according to Table 5.3 of the SPED available in the SPED portal.

The amount calculated corresponding to the total reimbursement (adjustment code SP10090719), deducted from the amounts that were reversed as a return (SP50000319) shall be subject to the release of a credit reversal in the ICMS Calculation Record and in Block E of the ICMS IPI EFD, in the same period of tax calculation when the outgoing invoices were issued that gave rise to the right to reimbursement, using the adjustment code SP019319 (transfer of the balance calculated corresponding to the reimbursement of the tax withheld by tax substitution).

New fields were added to the C176 record to meet CAT No. 158 of December 28, 2015 

Credit of the acquisition operation

The São Paulo legislation also provides, in article 271 of RICMS-SP, the use of ICMS credit from the purchase operation of the goods, that will be made based on the values of the inflow operation indicated in the outgoing tax document of by the amount of the sale operation that generated the right to reimbursement of ICMS.

These values should be indicated in the ICMS/IPI EFD in record C197 under codes SP10090721.

ICMS Calculation

The amount of the tax to be reimbursed will be added to the ICMS Calculation Record, as well as in the record of BLOCK E of the ICMS IPI EFD in the same period in which the outgoing invoices were issued, following the position indicated in the entry code, as per SPED table 5.3 available on the SPED portal.

Composition of the fields for record C176

Following the request of the development department, we present a breakdown of the information that should be presented in the C176 record.

Field 01 (REG) – Record-opening field, content indicated C176.Field 02 (COD_MOD_ULT_E) – This field must contain the invoice template for the goods that are the object of reimbursement.

Field 03 (NUM_DOC_ULT_E) - This field must contain the invoice number of the goods that are the object of reimbursement. This amount is included in the Invoice for the last entry.

Field 04 (SER_ULT_E) - This field must contain the serial number of the incoming invoice of the goods that are the object of reimbursement. This amount is included in the Invoice for the last entry.

Field 05 (DT_ULT_E) - This field must contain the date of entry of the goods that are the object of reimbursement. This amount is included in the Invoice for the last entry.

Field 06 (COD_PART_ULT_E) - This field must contain the supplier code of the goods that are the object of reimbursement.This amount is included in the Invoice for the last entry, and the amount presented must have a corresponding record in the participants file.

Field 07 (QUANT_ULT_E) – This field must contain the quantity of the goods that will be subject to reimbursement.Remember that, if the last entry does not present enough balance to meet the demand of the outgoing document, the invoice immediately prior to this one can be used.

Field 08 (VL_UNIT_ULT_E) - This field must contain the unit value of the goods that are the object of reimbursement. This amount is included in the Invoice for the last entry.

Field 09 (VL_UNIT_BC_ST) – This field must contain the unit value of the ICMS ST calculation base of the goods that are the object of reimbursement. This amount is included in the Invoice for the last entry.

Field 10 (KEY_ULT_NFE) – This field must contain the key of the incoming electronic invoice of the goods that are the object of reimbursement.

Field 11 (NUM_ITEM_ULT_E) - This field must contain the sequential number of the goods that are the object of reimbursement in the incoming document.

Field 12 (VL_UNIT_BC_ICMS_ULT_E) - This field must contain the unit value of the calculation base of the sender's own operation under the common taxation system of the goods subject to reimbursement. This amount is included in the Invoice for the last entry and will be used as a basis for calculation for the provisions of Item 271 of RICMS/SP.

Field 13 (ALIQ_ICMS_ULT_E) - This field must contain the unit value of the calculation base of the sender's own operation under the common taxation system of the goods subject to reimbursement. This amount is included in the Invoice for the last entry and will be used as a basis for calculation for the provisions of Item 271 of RICMS/SP.

Field 14 (VL_UNIT_LIMITE_BC_ICMS_ULT_E) - This field, as a rule, must contain the unit value of the ICMS ST calculation base of the goods subject to reimbursement. If the invoice supplier for the last entry is a tax substitute, the ICMS value of the transaction of the incoming invoice will be entered. If the supplier is replaced, this field will repeat the value displayed in field 09 or the value displayed in field 12, and the lowest value should be displayed.

Field 15 (VL_UNIT_ICMS_ULT_E) - This field, as a rule must, contain the unit value of the ICMS of the goods subject to reimbursement. If the invoice supplier for the last entry is a tax substitute, the ICMS value of the operation of the incoming invoice will be entered. If the supplier is replaced, this field will be the result of multiplication between fields 13 and 14.

Field 16 (ALIQ_ST_ULT_E) - Enter the internal rate of the product, to be applied in the ICMS ST calculation.Field 17 (VL_UNIT_RES) - Completion: Unit value highlighted in the incoming tax document as ICMS ST, or unit value of ICMS ST entered as a refund. The value of this field must match the multiplication of fields 09 and 16.

Field 18 (COD_RESP_RET) – Indicates who is responsible for the ICMS ST withholding:Direct Issuer: When the responsibility is of the sender of the goods;Indirect sender: In operations made with substitute;Own declarant: Anticipation operations;

Field 19 (COD_MOT_RES) – A code with the purpose of the reimbursement must be displayed, following the field's indicative table.

Field 20 (KEY_NFE_RET) - Enter the key of the invoice where the ICMS-ST has been withheld. In this case, the key of the electronic invoice in which the ICMS ST was collected should be presented. In this case, the invoice of the operation substitute. This field should be entered when field 18 has content equal to indirect sender and should display the information of the indirect sender.

Field 21 (COD_PART_NFE_RET) – Enter the participant code of the e-Invoice where the ICMS-ST was retained.In this case, the data of the electronic invoice supplier in which the ICMS-ST was collected should be presented. This field should be entered when field 18 has content equal to indirect sender and should display the information of the indirect sender.

Field 22 (SER_NFE_RET) - Enter the series of the e-Invoice where the ICMS-ST has been retained. In this case, the electronic invoice series in which ICMS ST was collected should be presented. This field should be entered when field 18 has content equal to indirect sender and should display the information of the indirect sender.

Field 23 (NUM_NFE_RET) - enter the number of the e-Invoice where the ICMS-ST was retained. In this case, the electronic invoice number in which ICMS ST was collected should be presented. This field should be entered when field 18 has content equal to indirect sender and should display the information of the indirect sender.

Field 24 (ITEM_NFE_RET) - Enter the item of the goods subject to reimbursement of the e-Invoice in which the ICMS-ST was withheld. In this case, the electronic invoice series in which ICMS ST was collected should be presented. This field should be entered when field 18 has content equal to indirect sender and should display the information of the indirect sender.
 

02.  DEPLOYMENT PROCEDURE

 
In order for the next fields and parameters required for processing to be created automatically, the UPDFIS compatibility tool was made available.

(Only for Microsiga Protheus versions prior to 12)

Before running the UPDFIS compatibility tool, you must:

Backup the product database where the compatibility tool will run (directory \PROTHEUS11_DATA\DATA) and the SX data dictionaries (directory \PROTHEUS11_DATA\SYSTEM).

The directories mentioned above correspond to the standard installation of Protheus. Therefore, they must be changed according to the company's installation environment.

This routine should be run in exclusive mode and no user should be on the system..

If data dictionaries have customized indexes (created by the user), before running the compatibility tool, make sure they are identified by nickname. If the compatibility tool needs to create indexes, it will add them from the original order installed by Protheus, which can overwrite customized indexes if they are not identified by nickname.

The compatibility tool must be run with the Referential Integrity deactivated*.

 
In the Microsiga Protheus TOTVS Smart Client, enter U_UPDSIGAFIS in the Initial Program field.

Click OK to continue.

After the confirmation, either a screen to select the company where the data dictionary will be modified or the window for selecting the compatibility tool is displayed. Select the U_UPDSIGAFIS program.

After confirming, a warning message is displayed about the backup and the need of its run in exclusive mode.

Click Process to start processing. The first run step is file preparation.

An explanatory message is displayed on screen.

Afterwards, an Update complete window is displayed with all the history of updates processed (log). In this update log, only the fields updated by the program are presented. The compatibility tool creates the fields that do not exist on the data dictionary yet.

Click Save to save the history (log) displayed.

Click OK to end processing.

Menu Settings

In the Configuration Tool (SIGACFG), access Environment/Files/Menus and add, to the menu of the Tax Records module (SIGAFIS), the option to execute the File as specified below:

Compatibility Tool Updates

SIX - Indexes

CD0 - Compl. of Reimbursement Invoice

SX2 – Tables

SX3 – Fields

Table CD0 - Compl. of Reimbursement Invoice:
 

 SX6 - Parameters

 
When this parameter is disabled, ICMS credit calculation will not be processed for incoming invoices that have no ICMS base and value.
 
 

03. USAGE PROCEDURE

Invoice entitled to reimbursement

TIO Registration

For the system to identify the CAT 158 situation, option I - Reimbursement was added to the reflex file.

A Reflex Code must be registered with the following configuration:

Basis for calculation = Zero

Rate = Zero

Value = I (Reimbursement)

Bind reflex to the outflow TIO that will be used and Register in the ICMS calculation entries:

According to CAT 158, codes have been recommended:
Entry Code SP10090719 (Reimbursement Value)

Entry Code SP10090721 (Credit Value)

The fields below must be filled in for C197 registration to be processed in the TAX SPED EFD file:

Tax Entry Note (CC7_IFCOMP) = Information from CCE table record

The field Tax Entry Note (CC7_IFCOMP) may be filled in the TIO registration or in the complement of the invoice in routine

MATA910/MATA920 – Option Additional information, field Compl. Info (CDT_IFCOMP)

Setting parameters for reimbursement:

To set reimbursement codes, use parameter: MV_CODRESS

Important:

When the same adjustment code for ICMS credit and ICMS ST reimbursement is entered, values will be added to compose adjustment code.

Sales Return

TIO Registration

For Return invoices, set up reflex TIO option I - Reimbursement according to outgoing invoices.
Basis for calculation = Zero

Rate = Zero

Value = I (Reimbursement)

Voucher Code SP50000319 - Deduction of tax replacement reimbursement by establishment of a replaced taxpayer (Articles 269 and 270 of RICMS/2000), at entry by return or return of the goods

Entry Code SP50000321 - Credit refund of ICMS related to the sender's own operation, previously appropriate according to article 271 of RICMS/2000, at entry by return of the goods.

The fields below must be filled in for C197 registration to be processed in the TAX SPED EFD file:

Tax Entry Note (CC7_IFCOMP) = Information from CCE table record

The field Tax Entry Note (CC7_IFCOMP) may be filled in the TIO registration or in the complement of the invoice in routine MATA910/MATA920 – Option Additional information, field Compl. Info (CDT_IFCOMP)

Setting parameters for reduction of reimbursement:

To define reimbursement deduction codes, use parameter: MV_DEVRESS

Reimbursement calculation - CAT158At the end of the period, the user of the tax management module can perform the ICMS-ST Reimbursement routine (FISA132) that binds all the outgoing invoices of the period that have been configured for the calculation of the reimbursement with the incoming invoices at once.

Important:

During sales order, the reimbursement value will not be demonstrated in the financial sheet, in the entry tab of the ICMS calculation, because the routine will only calculate reimbursement during calculation. But, at this time, the adjustment code will be added to the CDA table as registered in TIO with reflex code for ICMS ST reimbursement.

During the calculation process, tables CD0 and CDA will be filled with the reimbursement value.

Reimbursement purpose

The system considers reimbursement purposes based on the following rule
1 – Sale to another State;

operations with CFOP started by "6"

2 – Output supported by exemption or non-incidence;

Operations in which the ICMS record in the TIO is configured different from Taxed

3 – Loss or deterioration;– Theft or robbery;

Is determined by the CFOP of the outgoing invoice item and the MV_MOTPERD parameter.

4 – Theft or robbery

Is determined by the CFOP of the outgoing invoice item and the MV_MOTROUB parameter.

5 – Export

Operations with CFOP started by "7"

9 – Others
When it does not fit in the above validations.

When the CFOP is found in the MV_MOTPERD or MV_MOTROUB parameter, purpose 3 or 4 will be applied.
In 2017, no option 5 - Export exists, option 9 - Others is used.

Incoming invoices with ICMS collected earlier

For the incoming invoice where the ICMS ST has already been collected previously, the collected value and base must be in the additional information of the incoming invoice issued by the supplier.

When entering an invoice into the system, the following fields must be manually filled in: D1_BASNDES (Prev. Coll. ICMS-ST Base) based on ICMS ST and D1_ICMNDES (ICMS ST value previously collected) with value calculated and collected previously.

The ICMS ST reimbursement calculation routine (FISA132) uses these fields in operations where the ICMS ST was not calculated in the incoming invoice.

Incoming invoices with ICMS previously collected with FECP

For the incoming invoice where the ICMS ST has already been collected previously, the collected value and base must be in the additional information of the incoming invoice issued by the supplier.

When entering an invoice in the system, the following fields must be manually filled in: D1_VFCPANT (FCP value prev. coll.) with value calculated and collected previously.

The ICMS ST reimbursement calculation routine (FISA132) uses this field to compose the FECP value and fill field CD0_FCPST (FCP ST Unit Value)

Incoming invoice without calculation of local ICMS

When the incoming invoice has no basis of calculation of the local ICMS, at the time of calculation of the reimbursement of the ICMS ST and credit of the ICMS, the value of the operation for calculation of the local ICMS is used to take credit.
It is possible to disregard credit from the local ICMS using the MV_CALCRED parameter.

Supplement of the reimbursement by invoice

It is possible to supplement the invoice at the entry time using the ATUCOMP entry point.

Activate the MV_ATUCOMP parameter to automatically update the SPED tax document complementary tables

For questions on the registration of reflexes in the TIO, follow the documentation.

04. REPORT

Reimbursement Report (FISR132)

This report shows outgoing invoices and their respective reimbursement supplements corresponds to table CD0.

In the report, credit and compensation values of ICMS per invoice will be printed, already applying the weighted average method when more than one incoming invoice exists to compose the quantity sold.

Tax Entry Report

Tax Entry Report (FISR025) to demonstrate the tax entries of ICMS calculation for incoming and outgoing documents.

 

05. TECHNICAL INFORMATION